Estonia sick pay calculator 2026
Estonian sick leave falls into three parts: the first three days go unpaid, the employer pays days four to eight from the average calendar-day wage, and from day nine the health fund pays from last year's social-tax income.
In calendar days from the first day of illness. The first three days are not compensated.
The employer's payment for days 4–8 uses the same average calendar-day wage as holiday pay.
The health fund's benefit is based on the previous calendar year's social-tax income divided by 365.
- Employer's share (days 4–8)
- €184.63
- Health fund's share (day 9 onwards)
- €73.64
- Income tax on the health fund benefit
- €16.20
- Health fund's share, net
- €57.44
- Days not compensated
- 3
Rates and thresholds
- Days with no benefit
- days 1–3
- Employer pays
- days 4–8
- Health fund pays
- from day 9
- Employer's income base
- average calendar-day wage, 6 months
- Health fund's income base
- last year's social-tax income ÷ 365
- Income tax on the fund's benefit
- 22%
Who pays for sick leave in Estonia?
Two different payers cover Estonian sick leave, and neither pays for the first three days — the employee carries them. The employer pays from day four to day eight, and Tervisekassa, the health fund, pays from day nine onwards. Ten sick days therefore split into three unpaid days, five employer days and two fund days.
How is the sick pay amount calculated?
The two payers work out the daily amount from different bases. The employer starts from the average calendar-day wage: six months of gross pay divided by the calendar days in that period, with public holidays left in the divisor for sick leave, unlike holiday pay. The health fund divides last year's social-tax income by 365, and its daily rate has a ceiling.
Is sick pay taxed?
The health fund withholds income tax of 22% from the benefit, so less than the gross figure reaches the account. The calculator shows the fund's share both gross and after tax, and works the tax out without applying the basic exemption. The employer's share is shown gross, because it goes through normal payroll.
Related calculators
- Net salary calculator
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- Gross salary calculator
- Social tax calculator
- Income tax calculator
- Holiday pay calculator